Devolución del IVA y calidad de vida de adultos mayores y personas con discapacidad bajo un enfoque comparativo

The VAT refund in Ecuador is a tax benefit designed to alleviate the financial burden on older adults and people with disabilities; however, access to this benefit may be limited by informational, administrative, and accessibility barriers. The objective of the study was to conduct a comparative analysis of the VAT refund and its relationship to the quality of life of older adults and people with disabilities. The research employed a quantitative approach with a non-experimental, cross-sectional, and comparative design, supported by documentary evidence and the administration of structured surveys to 153 participants: 63 older adults and 90 people with disabilities. The results showed that effective access was higher among older adults, at 69.84%, compared to 20.00% among people with disabilities; furthermore, lack of information and the complexity of the process were the main barriers. Among older adults, the funds were primarily used for food, medicine, and healthcare, and 71.43% reported improvements in their quality of life. The discussion revealed that the benefit has redistributive potential, but its impact depends on actual access, institutional guidance, and process simplification. It is concluded that the VAT refund contributes to well-being, although it requires differentiated mechanisms to ensure equity.